Full Vs Simplified

Full XBRLSimplified XBRL
Directors’ statement, auditors’ reportDirectors’ statement, auditors’ report
Income/ Profit & Loss statementIncome/ Profit & Loss statement
Balance sheetBalance sheet
Cash Flow StatementNotes to Financial Statements (FS)
Notes to Financial Statements (FS)Signed FS in PDF is optional
Full set of FS in text block 
Signed FS in PDF is optional 

In FSH only some of the key information pertaining to the Profit and Loss account and Balance Sheet required.